Lier Vers Markt: what changed
Lier Vers Markt
Largest movements
- Receivables within one year -€77,386
down €77,386 (-52.1%), from €148,420 to €71,033
of which Trade receivables: -€46,741
- Stocks and contracts +€42,814
up €42,814 (+217%), from €19,686 to €62,500
- Cash +€13,676
up €13,676 (+262%), from €5,212 to €18,888
mainly Receivables within one year (+€77,386) and Depreciation (+€9,178)
- Tangible fixed assets -€6,579
down €6,579 (-16.9%), from €39,001 to €32,422
of which Plant, machinery and equipment: -€6,356
- Profit (loss) carried forward -€20,401
down €20,401, from €10,688 to -€9,713
- Trade debts -€8,226
down €8,226 (-4.7%), from €176,091 to €167,865
- Staff costs +€51,299
up €51,299 (+124%), from €41,460 to €92,759
- Gross operating margin +€5,536
up €5,536 (+6.5%), from €84,698 to €90,234
- Taxes -€3,239
down €3,239 (-76.6%), from €4,231 to €992
- Financial income +€2,153
up €2,153 (+54.7%), from €3,936 to €6,089
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,696 | €185,708 | -€26,988 | -12.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €39,001 | €32,422 | -€6,579 | -16.9% |
| Tangible fixed assets | 22/27 | €39,001 | €32,422 | -€6,579 | -16.9% |
| Plant, machinery and equipment | 23 | €37,378 | €31,022 | -€6,356 | -17.0% |
| Other tangible fixed assets | 26 | €1,623 | €1,400 | -€222 | -13.7% |
| Current assets | 29/58 | €173,695 | €153,286 | -€20,409 | -11.8% |
| Stocks and contracts in progress | 3 | €19,686 | €62,500 | +€42,814 | +217% |
| Stocks | 30/36 | €19,686 | €62,500 | +€42,814 | +217% |
| Amounts receivable within one year | 40/41 | €148,420 | €71,033 | -€77,386 | -52.1% |
| Trade receivables | 40 | €48,852 | €2,111 | -€46,741 | -95.7% |
| Other amounts receivable | 41 | €99,568 | €68,922 | -€30,645 | -30.8% |
| Cash at bank and in hand | 54/58 | €5,212 | €18,888 | +€13,676 | +262% |
| Deferred charges and accrued income | 490/1 | €377 | €865 | +€487 | +129% |
| Total equity and liabilities | 10/49 | €212,696 | €185,708 | -€26,988 | -12.7% |
| Equity | 10/15 | €13,688 | -€6,713 | -€20,401 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,688 | -€9,713 | -€20,401 | |
| Amounts payable | 17/49 | €199,007 | €192,421 | -€6,587 | -3.3% |
| Amounts payable within one year | 42/48 | €199,007 | €192,421 | -€6,587 | -3.3% |
| Trade debts | 44 | €176,091 | €167,865 | -€8,226 | -4.7% |
| Suppliers | 440/4 | €176,091 | €167,865 | -€8,226 | -4.7% |
| Taxes, remuneration and social security | 45 | €22,754 | €24,555 | +€1,802 | +7.9% |
| Taxes | 450/3 | €8,884 | €13,469 | +€4,585 | +51.6% |
| Remuneration and social security | 454/9 | €13,869 | €11,086 | -€2,783 | -20.1% |
| Other amounts payable | 47/48 | €163 | - | -€163 | |
| Remuneration, social security and pensions | 62 | €41,460 | €92,759 | +€51,299 | +124% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,360 | €9,178 | +€818 | +9.8% |
| Other operating charges | 640/8 | €3,881 | €3,034 | -€847 | -21.8% |
| Gross operating margin | 9900 | €84,698 | €90,234 | +€5,536 | +6.5% |
| Operating profit (loss) | 9901 | €30,998 | -€14,736 | -€45,734 | |
| Financial income | 75/76B | €3,936 | €6,089 | +€2,153 | +54.7% |
| Recurring financial income | 75 | €3,936 | €6,089 | +€2,153 | +54.7% |
| Financial charges | 65/66B | €11,193 | €10,761 | -€431 | -3.9% |
| Recurring financial charges | 65 | €11,193 | €10,761 | -€431 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €23,741 | -€19,409 | -€43,150 | |
| Income taxes | 67/77 | €4,231 | €992 | -€3,239 | -76.6% |
| Profit (loss) for the period | 9904 | €19,510 | -€20,401 | -€39,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,510 | -€20,401 | -€39,912 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.